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PeerBasis
Compensation Comparability Determination

Project Reap

Executive Director / CEO

EIN 522291039
MA · NTEE B99
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Manikka Bowman, Executive Director / CEO ($159,433) against every comparable organization that fit the selection criteria — 421 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 95th percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: Manikka Bowman — reported title “Executive Dir.”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

421 organizations qualified on sector, size, and geography 421 within the band form the benchmarked peer set.

Distribution of comparable compensation

$137 total compensation of comparable organizations → $345,670 $159,433
$16,43210th
$41,52725th
$69,072Median
$97,39575th
$126,39890th
$159,433This org · 95th
p10$16,432
p25$41,527
p50$69,072
p75$97,395
p90$126,398
$159,433

Comparable organizations

Each figure is Form 990 Part VII columns D + F (reportable pay plus other compensation and benefits; column F may include amounts from related organizations), normalized to MA cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateRevenueMatched titleComp
(reported)
Comp
(adjusted)
FY
Willie L Brown Jr Institute On CA$429,244 Executive Director $115,566 $107,864 2024
Wisconsin Deca Center Inc WI$427,921 Executive Director $18,591 $21,606 2023
Two Bikes TN$432,119 Director $36,699 $41,696 2024
Jackson Heart Foundation MS$432,432 Executive Director $42,500 $52,675 2023
Global Ties Alabama AL$425,594 Executive Director $68,800 $82,713 2023
Sati Center For Buddist Studies CA$425,533 Treasurer $36,000 $32,735 2025
Creative Strategies For Change CO$425,184 Executive Dir. $82,181 $87,692 2023
Abundant Education CA$433,979 Ceo $98,500 $91,935 2024
Hamiltonian Artists Inc DC$424,506 Executive Director $107,870 $102,316 2024
Reaching Higher New Hampshire Inc NH$434,231 Executive Director $115,995 $119,190 2023
House Of Champions OH$434,760 President And Executive Director $35,000 $39,037 2025
Colorado Agricultural Leadership CO$435,088 Ceo $48,000 $49,750 2024
The Restorative Center Inc NY$422,887 Excutive Director $130,769 $127,725 2024
Daniel Academy Atlanta GA$435,866 Ceodirector $22,100 $24,019 2024
Usa Homestays Inc IN$436,143 President $88,000 $103,271 2023
The Ideas Institute MO$422,303 Vice President $106,426 $121,841 2024
Living Justice Press MN$422,189 Executive Director $93,000 $99,328 2024
Washington Association Of Land Trusts WA$421,370 Executive Director $103,968 $100,613 2024
Pupusas For Education NC$437,399 Executive Dir. $2,760 $3,083 2024
Eastern Connecticut Training School CT$421,000 President $13,100 $12,934 2025
Duxbury Student Union Association MA$438,132 Executive Director $94,389 $94,389 2023
Cobalt Community Research MI$438,520 President/ce $140,000 $156,193 2024
Pipe Creek Christian School TX$419,756 Trustee $36,077 $38,002 2025
Avasant Foundation CA$419,508 Exec Director $4,049 $3,779 2024
Solid Waste Association Of North America NY$418,738 Director $18,120 $18,221 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MA cost of living and 2023 dollars. Click any organization to verify the figure on ProPublica.

Methodology

Comparable organizations were drawn from electronically filed IRS Form 990 returns and matched on sector (NTEE code), budget (a size-adaptive revenue band that tightens as the organization grows), and geography (same-state first, broadening only when too few peers qualify); every organization within the band forms the peer set. To compare fairly across regions and years, peer compensation is normalized to MA cost of living (BEA Regional Price Parities, 2023) and to the subject's filing year (CPI-U). The figure benchmarked is Form 990 Part VII, Section A, columns D + F — reportable pay plus other compensation, benefits, and deferred amounts (column F may include amounts from related organizations) — with the chief executive matched by role. Related-organization amounts (column E) and institutional trustees are excluded. Full methodology: peerbasis.org/methodology.

Sample, role match & sensitivity

Sensitivity — the subject's percentile under alternative compensation definitions:

BasisSubject percentile
Total compensation (D + F), cost-of-living + inflation adjusted — the PeerBasis default95th
Total compensation (D + F), as reported (no adjustments)96th
Reportable pay only (column D), adjusted96th
All sources (D + E + F), adjusted90th

If the percentile moves materially across these definitions, the result is sensitive to methodology choices, and the board should weigh which basis best fits its facts.

Rebuttable presumption of reasonableness · 26 CFR 53.4958-6

Compensation paid by a tax-exempt organization is presumed reasonable — shifting the burden to the IRS — when three requirements are met. This report supplies the comparability data for the second. The board should record the following in its minutes concurrently with its decision:

Draft board minutes — executive compensation

  1. The compensation of the Executive Director / CEO (Manikka Bowman) was approved in advance by [the Board / Compensation Committee], composed of members with no conflict of interest with respect to the arrangement.
  2. Prior to its determination, the authorized body obtained and relied upon appropriate comparability data, namely the PeerBasis Compensation Comparability Determination dated June 9, 2026, comparing compensation against 421 similarly situated organizations (Same NTEE sector (B99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $159,433 is reasonable (approximately the 95th percentile of comparable organizations) and documented the basis for this determination concurrently, on [date], by a vote of [__ for / __ against].

Sources: IRS Form 990 e-file data (apps.irs.gov); IRS Business Master File (NTEE classification). Every figure traces to an original public filing — click any organization above to verify it on ProPublica. PeerBasis is a service of Prismind Analytics; its methodology is published, was commissioned for independent adversarial review, and discloses its own limitations. This report is comparability data to support a board's good-faith determination under IRC 4958; it is not legal or tax advice. Generated by PeerBasis on June 9, 2026.